Research

PLUS Economics research seminar

The Department of Econonomics of the Paris Lodron University of Salzburg (PLUS) invites researchers to present and discuss their latest research in economics and management.

Research seminar

Our research seminar is Tuesdays from 17:00–18:30. On-site talks take place in room HS 212 ( CHU1OG2.286). Online talks take place on Zoom. If you want to attend the seminar, please contact Lisa Windsteiger.

12.03.2024
(on-site)
Title: Tax Competition Effects of a Minimum Tax Rate: Empirical Evidence from German Municipalities
Speaker: Thiess Büttner (FAU Erlangen-Nuremberg)

Abstract: This paper explores the effects of a federal law that obligates previously unregulated municipalities in Germany to set a minimum tax rate on firms’ taxable profits. In particular, we examine the tax-policy response of municipalities that compete locally with “tax-haven municipalities”, i.e. municipalities that originally have set lower and, in some cases, even zero tax rates. The analysis distinguishes treated and not-treated municipalities based on their distance to a tax-haven. Our results show that the majority of municipalities do not change their tax policy. Apart from the tax-havens, only high-tax municipalities show a response – they reduce the business tax rate without experiencing a decline in tax revenues.
19.03.2024
(on-site)
Title: The tragedy of the common heating bill
Speaker: Harald Mayr (UZH)

Abstract: TBA
09.04.2024
(on-site)
Title: TBA
Speaker: Isabel Martinez (KOF Institute, ETH Zürich)

Abstract: TBA
07.05.2024
(on-site)
Title: TBA
Speaker: Dieter Pennerstorfer (JKU Linz)

Abstract: TBA
28.05.2024
(on-site)
Title: TBA
Speaker: Benjamin Arold (ETH Zürich)

Abstract: TBA
11.06.2024
(on-site)
Title: TBA
Speaker: Gary Koop (Uni Strathclyde)

Abstract: TBA

 

Previous research seminars: Winter 2023, Summer 2023, Winter 2022Summer 2022Winter 2021

 

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